MP ET L: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
MP ET L
Largest movements
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Cash +€99,693
up €99,693 (+565.5%), from €17,628 to €117,321
mainly Current investments (+€100,000) and Net result for the year (+€3,063)
- Receivables within one year +€3,339
up €3,339 (+13.4%), from €24,928 to €28,267
- Profit (loss) carried forward +€3,063
up €3,063 (+2.6%), from €116,696 to €119,759
- Financial income +€4,169
up €4,169 (+1248.2%), from €334 to €4,503
- Gross operating margin -€831
down €831 (-165.5%), from -€502 to -€1,333
- Financial charges +€107
new in 2025: €107
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142,556 | €145,685 | +€3,129 | +2.2% |
| Current assets | 29/58 | €142,556 | €145,685 | +€3,129 | +2.2% |
| Amounts receivable within one year | 40/41 | €24,928 | €28,267 | +€3,339 | +13.4% |
| Other amounts receivable | 41 | €24,928 | €28,267 | +€3,339 | +13.4% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €17,628 | €117,321 | +€99,693 | +565.5% |
| Deferred charges and accrued income | 490/1 | - | €97 | +€97 | |
| Total equity and liabilities | 10/49 | €142,556 | €145,685 | +€3,129 | +2.2% |
| Equity | 10/15 | €142,556 | €145,619 | +€3,063 | +2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,260 | €7,260 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,400 | €5,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,696 | €119,759 | +€3,063 | +2.6% |
| Amounts payable | 17/49 | - | €66 | +€66 | |
| Amounts payable within one year | 42/48 | - | €66 | +€66 | |
| Trade debts | 44 | - | €66 | +€66 | |
| Suppliers | 440/4 | - | €66 | +€66 | |
| Gross operating margin | 9900 | -€502 | -€1,333 | -€831 | -165.5% |
| Operating profit (loss) | 9901 | -€502 | -€1,333 | -€831 | -165.5% |
| Financial income | 75/76B | €334 | €4,503 | +€4,169 | +1248.2% |
| Recurring financial income | 75 | €334 | €4,503 | +€4,169 | +1248.2% |
| Financial charges | 65/66B | - | €107 | +€107 | |
| Recurring financial charges | 65 | - | €107 | +€107 | |
| Profit (loss) for the period before taxes | 9903 | -€168 | €3,063 | +€3,231 | |
| Profit (loss) for the period | 9904 | -€168 | €3,063 | +€3,231 | |
| Profit (loss) for the period to be appropriated | 9905 | -€168 | €3,063 | +€3,231 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.